The Effect of Publishing Reprimand Letter, Forced Letter, and Confiscation Letter on Tax Arrears Disbursement: Case Study at KPP Tasikmalaya

Abstract

The purpose of this study was to determine the effect of publishing reprimand letter, forced letter, and confiscation letter on tax arrears. This study used multiple regression to analyze the data. The data used were monthly data from 2014 to 2018. Type of data was secondary data taken from KPP Tasikmalaya. The result of this study found that reprimand letter and confiscation letter has positive significant effect on tax arrears. However, forced letter hasn’t significant effect on tax arrears. The implication of this research was suggested to KPP Pratama Tasikmalaya as assessment performance and consideration in taking decision on tax disbursement.